Decree No. 2026-677 completes e-invoicing legal framework

Summary 

• France published Decree No. 2026-677 and an accompanying Order on 28 July 2026, both effective from 29 July 2026, finalising the legal and technical framework for the national e-invoicing and e-reporting mandate. 

• The measures confirm the central role of certified Partner Dematerialisation Platforms (PDPs), establish platform approval and audit requirements, introduce rules for PDP migration, and update technical specifications covering invoice formats, reporting data and transmission protocols. 

• The texts align regulatory references with the current rollout dates of 1 September 2026 and 1 September 2027 but do not modify the implementation timetable itself. 

Extended article 

France has finalised the legal and technical framework for its e-invoicing and e-reporting mandate. On 28 July 2026 the authorities published Decree No. 2026-677 together with an accompanying Order, both taking effect from 29 July 2026. The instruments consolidate the rules governing the operation of the reform. 

The measures confirm the central role of certified Partner Dematerialisation Platforms (Plateformes de Dématérialisation Partenaires, PDPs) as the backbone of the system. They establish platform approval and audit requirements, introduce rules for PDP migration where taxpayers change providers, and update the technical specifications covering invoice formats, reporting data and transmission protocols. 

Importantly, the texts align the regulatory references with the current rollout dates of 1 September 2026 and 1 September 2027 but do not alter the implementation timetable itself. Businesses and platforms should verify that their configurations reflect the finalised specifications. Decree No. 2026-677 is available here: Légifrance – Decree No. 2026-677, and the Order of 27 July 2026 here: Légifrance – Order of 27 July 2026. 

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Other articles 

France issues guidance clarifying electronic invoicing and reporting reform with implications for businesses

• France has issued new regulations (Decree No. 2026-677 and an Order) clarifying its electronic invoicing and e-reporting reform, confirming a system reliant on accredited platforms, a central directory, and a tax authority solution for data.
• The new rules detail platform accreditation, portability between platforms, and a phased approach to structured invoice data, starting with identification and key tax data from September 1, 2026, and more detailed line-item data from September 1, 2027.
• Businesses need to finalize their compliance projects, confirm platform strategies, ensure data quality, and prepare for the operational transition to the new French electronic invoicing model.

Source EY

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